DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

1-4-1956 by the Finance Act, 1956. In the case of S.S. Gadgil (supra)\nadmittedly under clause (iii) of the proviso to section 34(I), as it then stood, a\nnotice of assessment or reassessment could not be issued against a person\ndeemed to be an agent of a non-resident under section 43

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

43 of 1961) (hereinafter referred to as the Income-tax Act) and (a) the completion of any action, referred to in clause (a) of sub-section (1) of section 3 of the said Act, relates to passing of any order for assessment or reassessment

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

reassessment of income of the person other than search persons based on seized material can only be made u/s 153C r.w.s. 153A and the provisions of section 147/148 of the Act are not applicable in such cases without appreciating the fact that it is nowhere written in any of the section of the Income Tax Act that proceedings

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassess total income for entire six years block assessment period even in case of completed/unabated assessment. In respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material found during course of search under section 132 or requisition under section 132A. Completed/unabated assessments can be reopened by Assessing Officer in exercise

BHASKAR CHOUHAN,JAIPUR vs. INCOME TAX OFFICER, SIKAR

reassess\ntotal income for entire six years block assessment period even in case\nof completed/unabated assessment. In respect of completed\nassessments/unabated assessments no addition can be made by\nAssessing Officer in absence of any incriminating material found during\ncourse of search under section 132 or requisition under section 132A.\nCompleted/unabated assessments can be reopened by Assessing\nOfficer in exercise

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

1 to 3] wherein the revenue has dropped the proceeding on the reasons that there was no authenticity or information was wrong and thereby here also the ld. AR of the assessee submitted that in the absence of providing material and authenticity of the same no addition can be made and there was violation of principles of natural justice

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

reassessment, if any, for such assessment year has been \nmade.\n\nThese amendments have been brought into effect retrospectively from 1st June, \n2003.\"\n\n(emphasis supplied)\n\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments \nof the preceding six years as pending on the date on which books of account or \ndocuments

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

reassessment, if any, for such assessment year has been \nmade.\nThese amendments have been brought into effect retrospectively from 1st June, \n2003.\"\n(emphasis supplied)\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments \nof the preceding six years as pending on the date on which books of account or \ndocuments or assets seized

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

reassessment, if any, for such assessment year has been\nmade.\nThese amendments have been brought into effect retrospectively from 1st June,\n2003.\"\n(emphasis supplied)\nAs per the CBDT Gircular also, in case of section 163C of the Act, assessments\nof the preceding six years as pending on the date on which books of account or\ndocuments or assets seized